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Characteristics of the budgeting process (Budget cycle P. 23…
Characteristics of the budgeting process
Behind budget process - ltd
Achievements over a period are targets for management
Counting other activities
Attractive range, control costs, number of customers
Forecasting possible sales
Budget cycle P. 23
communication objectives
Identification key ltd factors
Preparation of function budgets
Coordination of budgets
Preparation of the master budget
On-going review of budgets
Authorisation & implementation
Budget development
Budgetary period
Preparing the budget
The budget committee
The review procedure
Coordination
Coordination & communication